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Residents:
• Exemption of USD 200 worth of dutiable items: for residents that travelled abroad more than once in a 30-day period or who have been out of the country for at least 48 hours. If the worth of the items brought in exceeds the above USD200 then the whole amount is dutiable. You may include with the $200 exemption your choice of the following:
- 50 cigarettes and
- 10 cigars and
- 150 ml (5 fl. oz.) of alcoholic beverages or
- 150 ml (5 fl. oz.) of perfume containing alcohol.

• Exemption of USD 800 worth of dutiable items:for residents who have been out of the country at least 48 hours and their duty-free exemption was not used in the preceding 30 days. The duty-free allowances may include the following maximum quantities of:
- Tobacco products : 200 cigarettes and 100 cigars.
- Persons of 21 years or older 1L of alcohol
-Other goods for personal use.

• Firearms - an advance clearance and written arrangements from Puerto Rican's law enforcement agencies are required for import. They can come only as a main baggage
• Alcohol (wine, liquor) - when imported to mainland is taxable
• Pets - cats and dogs must be accompanied by:
- a health certificate, issued within 30 days at point of origin. The certificate must state that animals have lived in an area which has not been under quarantine due to contagious, infectious or transmissible disease
- a rabies certificate issued within 6 months (if the animal is over 4 months old)

• Birds require a health certificate issued immediately prior to shipment. The certificate must state that the birds were found free of psittcosis or ornithosis
• Fish – allowed only if certified if coming from anywhere but North America
canned, smoked and pickled fish coming
• Medication - all health related drugs need to be properly labelled (preferably in their original packaging) and the quantity should not excess the amount you would normally need for the duration of your stay. It is strongly advisable to accompany the drugs with prescription or written letter from your personal physician.

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